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1992 (3) TMI 14 - HC - Income TaxExtract: .......n at ten per cent. Reference is, accordingly, answered in favour of the Revenue and against the assessee and it is held that, on the proper interpretation of entry D-10 of Appendix 1, Part I(III) of the Income-tax Rules, the depreciation on printing rolls is not allowable at 30 per cent. and is allowable at ten per cent. only. No order as to costs.
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